In 2015, a dutch national, resident in France but working in Holland, and who was paying social security charges on his salary in Holland, claimed that France, his county of residence, could not levy French social charges on his investment income so causing him to pay social charges in two countries.
The EU Court of Justice found in his favour.
France could not also levy social charges.
The International tax office in Paris, with regard to the social charges, have incorrectly charged on foreigners having French rental income since 2013 are now refusing to refund these social charges unless the foreign-resident taxpayer can show that they have paid social security contributions in their country of residency.
Clearly, the French Fisc is applying the decision in reverse … you have to pay social charges at least once, so if not in another country, then France.
Does this then mean that the French will be levying social charges in 2016 on 2015 income where the taxpayer has paid no social charges in another country ?